https://www.taxtmi.com/caselaws?id=359745 Refund arising from finalisation of provisional assessments was treated as not attracting the doctrine of unjust enrichment for the period concerned, because the entitlement to refund had already been accepted in principle and only quantification remained. The text notes that the amended Rule 9B(5) of the Central Excise Rules, 1944, effective from 25.06.1999, did not displace the settled position applicable to the relevant period. It further records that the Tribunal's factual findings were not shown to be perverse and that the revenue's objections did not undermine the earlier finality attaching to the refund entitlement. en-us Fri, 13 Apr 2018 00:00:00 +0530 Sat, 15 Sep 2018 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359745 Refund arising from finalisation of provisional assessments was treated as not attracting the doctrine of unjust enrichment for the period concerned, because the entitlement to refund had already been accepted in principle and only quantification remained. The text notes that the amended Rule 9B(5) of the Central Excise Rules, 1944, effective from 25.06.1999, did not displace the settled position applicable to the relevant period. It further records that the Tribunal's factual findings were not shown to be perverse and that the revenue's objections did not undermine the earlier finality attaching to the refund entitlement. Case-Laws Central Excise Fri, 13 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359745